Oregon Revised Statutes Public Health and Safety § 465.517

(1) In addition to any other tax or fee imposed by law, there is assessed on dry cleaning facilities the following annual fees:

(2) Notwithstanding subsection (1) of this section, if the dry cleaning owner or dry cleaning operator has an expanded preliminary assessment, including field testing, conducted at the facility in a manner approved by the department and the assessment shows that no release of solvents has occurred, a dry cleaning facility may:

(3) In addition to any other tax or fee imposed by law, there is assessed on an active dry cleaning facility an annual fee in the amount of one percent of the gross revenue of dry cleaning services that the facility generates in the annual fee period. Gross revenue does not include revenues of a dry cleaning facility received for services to a dry store not owned or operated by the dry cleaning facility.

(4) The fees assessed shall be due on the first day of each calendar year that the facility operates as a dry cleaning facility and shall be prorated for partial year operation.

(5) A dry cleaning owner or dry cleaning operator shall pay the fees imposed under this section in a single payment, payable on March 1.